11797: 1040 - Deadline and Perfection Period

If I e-file a 1040 return or an extension before the deadline, and the IRS rejects it after the deadline, what can I do then?

Returns and extensions have to be filed by midnight your local time on the normal due date of the return, in the case of a 1040 return, April 15. The perfection period for 1040 returns and Form 4868 extensions is 5 days, ending on April 20. Pub. 4164, page 18.

Note: The perfection period is not an extension. If you do not make a timely filing, there is no perfection period.

You can re-transmit the filing more than once during the perfection period, but any transmission after the perfection period ends is considered to be a late filing.

To paper file a return or extension that was timely e-filed, but rejected:

The return or extension must filed by the later of the due date of the return or ten calendar days after the date the IRS gives notification that it rejected the return. (Pub. 1345 page 30)

The return or extension should include:

an explanation of why it is being filed after the due date, and

a copy of the electronic rejection notification.

A return or 2350 extension must be signed by the taxpayer and preparer. Do not use a PIN. (See the instructions with the form if a taxpayer is not available for signature.)

Summary of deadlines for individual returns and extensions for tax year 2018:

April 15, 2019 - Last day for transmitting timely filed returns.

April 20, 2019 – Last day for re-transmitting rejected timely filed Form 1040 family returns.

June 17, 2019 - Last day for transmitting timely filed Forms 4868 or 2350 to meet overseas exception.

June 22, 2019 – Last day for re-transmitting rejected timely filed Form 1040 family returns and/or Form 4868 extensions to meet overseas exception and Form 2350.

October 15, 2019 - Last day for transmitting returns on extension from Form 4868.

October 20, 2019 – Last day for re-transmitting rejected timely filed Form 1040 family returns on extension from Form 4868.